Ignorance is the basic foundation of graft and corruption. The BIR-corrupt brigade is maximizing its full potential and profitability. Fishes find strength, courage and competence in numbers. They had conquered their predators/enemies by grouping together in order to make them bigger than their enemies. You too can become bigger than the fear that lingered in your minds and hearts. Join 'JuanTALKS' now and share your knowledge and experiences to other Filipinos.

Tuesday, 29 September 2015

Closing of books of accounts and preparing the annual income tax return and financial statements are just around the corner. And, as all taxpayers knew, a service of an individual having a specialised intellect in accounting would be needed soon. It’s the time of the year when you have to be very careful in choosing what kind of accounting services are you going to pursue.

Hear the Japanese people pronounce the word ‘Love’ and you will understand it as ‘Rob’. It’s funny but annoying. For the past twenty (20) years, this is what running inside my head, “Is my CPA loving or robbing me?”

Two (2) parts of www.emelinotmaestro.com have been discussing about the Robbing Relationship with a CPA for too long. Their conversations are summarised hereunder.

“For the past several decades or so, my existing CPA solely handled the preparation of my books of accounts, annual income tax return and financial statements. And, for the same number of years, the BIR never missed a year to examine them. It’s examination is not cheap but financially draining and mentally anguishing.

I don’t know much about the ‘tax’ and ‘accounting’ things. For such, I engaged the services of a CPA to do them for me. I want to comply with the law of the Philippines because by doing so, I understand that I am pampering myself with respect and peace of mind. However, in my past and present situations, my CPA is not an ASSET anymore but more of a LIABILITY. I am becoming aware that CPAs should no longer be TRUSTED in doing what the BIR requires. I need someone who would NOT RECOMMEND to ‘bribe’ a revenue officer and can explain in a clear and accurate language the tax assessments, and rules and regulations which I can’t get or experience from the list of CPAs.

When I asked for their legal advise and assistance on the matters of taxation, it’s also frustrating and irritating to hear from my lawyers that it’s better to have a connection, - a brother, a friend, an associate, inside the BIR whose job is to fix things for me. There must be no fixing if only my CPA really understands the BIR-requirements and my lawyers have the competence to guide me. Both has the responsibility to protect me but I can’t feel it from them. It’s a waste of money in paying these people.

I come now in a conclusion that my CPA is doing me no good but there is no other professional to help and assist me to get rid off of incompetency and negligence. I wish there is a School where I can learn by myself the simplicity of the complexities being implemented by the BIR.”

May the intellect and wisdom of the Almighty God be added unto the minds of all the employees and officials of the Office of the Ombudsman whenever they are reading a similar Legal Petition Notice. I pray this always.

Preamble.

The Office of the Ombudsman shall investigate on its own, or on complaint by any person, any act or omission of any public official, employee, office or agency, when such act or omission appears to be illegal, unjust, improper, or inefficient.

Legal Issues to be Resolved.

This Office has a legal issue to be resolved (extinguish) whether (a) a Legal Petition Notice when filed and submitted to this Office is an inadmissible form of communication or not, and (b) the acts knowingly performed by the BIR Chief although no explicit orders from the Secretary of Finance are known or have been secured are valid and enforceable against the taxpaying public.

What I understood.

Last week I received two letters allegedly penned by Atty. Julita M Calderon. For this purpose, I scan-pasted them herein.

Her first letter implicitly explained that any LPN shall no longer be accepted and entertained while her second letter has acknowledged the receipt of an LPN. Although these letters hurt my feelings, they miserably failed to clearly tackle the issue of usurpation, abuse and lack of power and authority to carry out the orders of the laws of this State, specifically, Sections 6, 244 and 245, National Internal Revenue Code, as amended.

What must be done.

Doubtlessly, the Ombudsman and I would agree that BIR-corruption must be stopped. And, to do it, the communication avenues between me and the Ombudsman, including you - the readers of this, must be kept open and accessible, - 24/7. A trust agreement that is spelled out in the Philippine Constitution guarantees it.

In communicating, the form and substance, through the years, have evolved dramatically and drastically. Thus, the history of the world would provide ample evidences that there is no fix and fast rules as far as the form and substance of communication are concerned. However, it can surely be agreed upon that they must also be given significance and I want to share my point of view in that view.

For the ‘form’ view, the Courts had adopted for uniformity and consistency purposes the so-called Motion, Pleading, Comment, Affidavit, etc. while for businesspeople, they prefer to call their communicating evidences as business letters. I, as a unique and distinct therefrom, design, develop and innovate my own idiosyncratic and genuine form which I called LEGAL PETITION NOTICE. Acts that are contrary to law, public order, public policy and public safety and good moral are considered illegal and irregular and must not be pursued. Applying that oldest legal doctrine, my LPN being NOT CONTRARY TO LAW, PUBLIC ORDER, PUBLIC POLICY AND PUBLIC SAFETY AND GOOD MORAL should not be banned for its appearance and format (form) or to be used as an escape route to avoid the extinguishment of a legal obligation because the default of the Philippine Constitution for it is a ‘go-signal’.

I seek and stimulate the Honourable Ombudsman to rule and issue a relevant resolution on the first issue taking into account my explanation above.

For the ‘substance’ view, I’ve been hurt a lot when I read the two letters that allegedly penned by Atty. Julita M Calderon because it just copied the BIR regulations that distorted the spirit, essence and dialect of the National Internal Revenue Code.

However, before I will go deeply into my exposure, the Ombudsman and I would agree that any communication is not confined to having a single subject matter. In the above two letters, the subject of the first one is about the Warrant of Levy and Distraint irregularly prepared and issued while the issue of the second one tackled the irregular preparation and release of an electronic Letter of Authority. It can be deduced therefrom that the resolution of the Ombudsman for two different and distinct issues are one and the same. I am so curious, ‘How does the Ombudsman come up with such likeliness?’

Of course, I would not be penalised for dealing with more than one issues or subject matters herein, am I? Just asking……

I recognised the power and authority of the BIR Chief to have a sole and an exclusive jurisdiction to interpret the NIRC. However, this power and authority is subject to certain and precedent conditions. The Secretary of Finance is mandated also by NIRC to make all the necessary rules and regulations that will implement all the provisions of the said law. And, he, the Secretary, is prohibited or not allowed to delegate the said administrative supervision and control to the BIR Chief. So all the delegation orders and instructions from the Secretary that renounce his power and authority to the BIR Chief are void ab initio. More importantly, laws must be harmonised with one another and not to be taken as an isolation from other laws.

The Ombudsman and I would agree that CORRUPTION is in the MIND. The MIND means malfeasance, incompetence, negligence, delinquency. Sadly, most of the revenue officials have MIND of their own.

In the second letter, the topic is the abuse of authority being perpetuated and emphasised (m), the implementing rules and regulations that the BIR Chief had recommended to the Secretary and later on approved by him clearly required her to prepare a PROGRAM FOR ANNUAL AUDIT SELECTION CRITERIA. Then, part of the right to due process and access to records of a taxpayer under investigation, the said AUDIT PROGRAM must be written on the face of every electronic Letter of Authority to be prepared and served to the said taxpayer who may double check if he is really covered by the said ANNUAL AUDIT PROGRAM.

Parts of me is telling me that to circumvent this simple and easy to follow order of the Secretary, the BIR Chief, although several LPNs reminding her about this have already been sent to her, knowingly ignored and skipped off the preparation and issuance of a PROGRAM FOR ANNUAL AUDIT SELECTION CRITERIA.

In that view, the Ombudsman has already acquired jurisdiction over the said case. Thus, I seek and hearten the Ombudsman to look at these cases carefully and set aside the resolutions that allegedly penned by Atty. Julita M Calderon.

For any legal advise, please coordinate with Raymond Hernandez and Ronalyn Yu

Prayer.

I encourage the BIR and its authorised and appointed revenue officers to pray with me and ask the Almighty God that (a) this shall be accepted and acknowledged upon presentment; (b) all the correct, admissible and relevant actions to be accomplished in reply to the legal issues and simple requests herein presented should consciously be made in writing and delivered to me, within five (5) days from receipt hereof, all the available and legal reliefs and remedies shall knowingly and willingly be dispensed to me without mental reservation and purpose of evasion.

If EmelinoTMaestro is a Top 5,000 Individual or a Top 20,000 Corporation, he will seek redress from the Regional Trial Court via Declaratory Relief because the BIR, through its Top Management, committed a GRAVE ABUSE OF AUTHORITY by classifying individual taxpayers into Top 5,000 and non-Top 5,000 and corporate taxpayers into Top 20,000 and non-Top 20,000.

Repeatedly, (para na ngang sirang plaka si ETM) THE RULE OF TAXATION MUST BE UNIFORM, EQUITABLE AND PROGRESSIVE. To divide taxpayers or withholding agents into two (2) group is a violation of the 1987 Philippine Constitution. Hello.... where is uniformity here?

Disappointingly, the BIR, once again, by the pigment of its Top Management's imagination, create a law which it graciously interpreted and advertised.

Although ETM recognised the power and authority of the BIR Chief to interpret an organic and substantive law (Tax Code) and the DOF Secretary to review the interpretation of the law, he can't just keep his mind silent if the provision of the law is being attacked at the expense of the Filipino taxpayers.

In other words, Section 57, Tax Code did not provide for the classification of any withholding agent-taxpayer into Top 5,000 Individuals, Top 20,000 Corporations, etc. What it required is that the income payment that it specified should have to be withheld by a person who is making the income payment.

Yes, ETM understands that the action being undertaken by the BIR and DOF is to raise the collection of taxes but and a big but, it must be stated by the law that such action must be done. Otherwise, if there is no law that requires such action then an interpretation of a non-existing law is a GRAVE ABUSE OF POWER.

Either a Top 5,000 or Top 20,000 must walk forward and challenge the action of the BIR and the DOF at the court of law (RTC). THE BASIC FOUNDATION OF THIS REPUBLIC IS UNDER ATTACK.. WE MUST UNITE.

WAR AGAINS BIR ABUSES.
This is ETM's personal belief and conviction.

ANNOUNCEMENT: ATTEND THE ONCE A YEAR DEFICIENCY TAX REDUCTION FORUM ON OCTOBER 24, 2015 AT THE SOFITEL HOTEL, PICC, METRO MANILA. Register now. Let us reduce substantially and legally your cash exposure that the BIR's deficiency tax assessment notice bring. NO BRIBING. SURE PEACE OF MIND.

... Those who want to start a business of(a) Tax.Accounting Bookkeepers(b) Gov.Errand Agents

EmelinoTMaestro is offering a free franchise business to anybody who are not directly or indirectly connected with the BIR, DOF and BOC because it is not only Clarity, Care and Competency but more importantly, INTEGRITY are required to be in the above said business ventures.

Sunday, 27 September 2015

FOR THE RICH ONLY AND NOT FOR THE POOR
For issues and suggestions, please post them hereunder.

Although the 2005 Tax Amnesty Law clearly prohibited the management and staff of the Bureau of Internal Revenue (BIR) and the Department of Finance (DOF) to grant, without the authority of the Congress, any tax amnesty, they still managed to issue a virtual TAX AMNESTY FOR THE OWNERS AND OPERATORS OF THERMAL-ISSUING POINT OF SALES AND/OR CASH REGISTER MACHINES (RR 10-015)

ANNOUNCEMENT: ATTEND THE ONCE A YEAR DEFICIENCY TAX REDUCTION FORUM ON OCTOBER 24, 2015 AT THE SOFITEL HOTEL, PICC, METRO MANILA. Register now. Let us reduce substantially and legally your cash exposure that the BIR's deficiency tax assessment notice bring. NO BRIBING. SURE PEACE OF MIND.

For the duration of the Tax Amnesty, the Philippine Treasury, meaning the Filipino people, will forego an estimated revenue collection of 80,000,000,000 (80 billion) pesos after its lapses in the year 2018 (Ang sobrang haba ng tax amnesty availment period.)

Historically, the use of thermal-paper invoices and official receipts is prohibited since 2004. From that year until this writing, many BIR officials and employees allowed the proliferation of POS and CRM machines that utilise thermal papers. From 2004 up to 2015, it is estimated that 200,000,000,000 (200 billion) pesos had already been foregone for the failure and refusal of many BIR/DOF officials and employees to implement the Tax Code.

To add more salt to the wound that these officials knowingly inflicted, a Tax Amnesty that allows knowingly the owners and operators to use again and again and again and again until the year 2018 all their existing thermal-paper-generating POS and CRM machines without paying a centavo single as a penalty for violating a valid and substantive law was designed and developed.

The rule of taxation must be uniform, equitable and progressive, the BIR and DOF is believed to be protecting the big businesses by allowing them to use an illegal POS and CRM at THE EXPENSE OF THE FILIPINO PEOPLE AND CONSUMER.

LET US FIGHT GRAFT AND CORRUPTION. HELP EMELINOTMAESTRO EXPOSE QUESTIONABLE ACTS PERFORMED BY PUBLIC OFFICIALS by way of SHARING & LIKING & TAGGING YOUR FRIENDS to this post

The Civil Service Commission (CSC) and the Office of the Ombudsman (OOO) called this act as THE MALFEASANCE. As such, the responsible government officials and employees may face removal from his Office and forfeiture of his retirement pay and six (6) year imprisonment.

For those of you who became a victim of thermal-paper invoices and official receipts, please share this to all of your friends including your friends and family members who are working in the CSC and OOO.

Friday, 25 September 2015

In order not to be victim of FAKE AUDIT NOTICE, please read the rules governing the conduct and conclusion of BIR audit through an electronic Letter of Authority. Click the link to know more.http://www.bir.gov.ph/…/Full%20Te…/RMO%20No%20%2019-2015.pdf FREE TAX CONSULTING TRAINING WORKSHOP ON October 28-29, 2015 at University of the Philippines, Quezon City. The topic is eLetter of Authority and Letter Notice... Just pay for the materials and book... Thanks for tagging your friends, sharing and liking this post.

IMPORTANT MESSAGES:

EmelinoTMaestro is requesting each and everyone of you to help not him, his family or business associates but YOURSELF AND THE PERSONS BESIDE YOU WHO FOR MORE THAN A CENTURY HAD BECOME A WILLING VICTIMS OF RAPE AND COERCION. Let's unite and fight for our FREEDOM AND RIGHTS.

Corruption really sprout from the FILIPINOS' IGNORANCE OF THE LAW. Therefrom, it branches out and multiplied a thousand times, many times. To contain this contagious disability, cure those who are already inflicted and vaccinate those that are yet to be exposed. WE HAVE TO CHANGE OUR LAWS specifically and specially, Article 3, New Civil Code. IGNORANCE OF THE LAW EXCUSES NO ONE FROM COMPLIANCE THEREWITH. It must be revisited, reworded and revised to suit the present situation of the Filipino people as a race and specie. KNOWING AND UNDERSTANDING AND HOW TO APPLY A LAW SHALL NO LONGER BE AN OBLIGATION OF EVERY FILIPINO BUT AS HIS BASIC NEED just like shelter, food and and clothing, REPEAT HIS BASIC NEED. In this way, teachers and students will not be burdened of the costs of engaging and maintaining a legal and technical consultants. The 1987 Constitution may no longer require a Filipino to secure a lawyer during trials because this Republic has already provided the atmosphere and infrastructure conducive and effective in LEARNING, UNDERSTANDING AND APPLYING ALL THE LAWS OF THE REPUBLIC OF THE PHILIPPINES, a basic need of every Filipino.

This is EmelinoTMaestro's dream. Please make it yours too.

.... Those who want to start a business of
(a) Tax.Accounting Bookkeepers
(b) Gov.Errand Agents

EmelinoTMaestro is offering a free franchise business to anybody who are not directly or indirectly connected with the BIR, DOF and BOC because it is not only Clarity, Care and Competency but more importantly, INTEGRITY are required to be in the above said business ventures.

Tuesday, 22 September 2015

SALN stands for Statement of Assets, Liabilities, and Net Worth. It is a declaration of assets (i.e., land, vehicles, etc) and liabilities (i.e., loans, debts, etc), including business and financial interests, of an official/employee, of his or her spouse, and of his or her unmarried children under 18 years old still living in their parents’ households. The submission of a SALN is required by law under Article XI Section 17 of the 1987 Constitution and Section 8 of Republic Act No. 6713, the “Code of Conduct and Ethical Standards for Public Officials and Employees.” It includes a waiver authorizing the Ombudsman or his authorized representatives to attain documents that may show assets, liabilities, net worth, business interests, and financial connections from all appropriate government agencies. (www.gov.ph/saln).

EmelinoTMaestro is requesting each and everyone of you to help not him, his family or business associates but YOURSELF AND THE PERSONS BESIDE YOU WHO FOR MORE THAN A CENTURY HAD BECOME A WILLING VICTIMS OF RAPE AND COERCION. Let's unite and fight for our FREEDOM AND RIGHTS.
Corruption really sprout from the FILIPINOS' IGNORANCE OF THE LAW. Therefrom, it branches out and multiplied a thousand times, many times. To contain this contagious disability, cure those who are already inflicted and vaccinate those that are yet to be exposed. WE HAVE TO CHANGE OUR LAWS specifically and specially, Article 3, New Civil Code. IGNORANCE OF THE LAW EXCUSES NO ONE FROM COMPLIANCE THEREWITH. It must be revisited, reworded and revised to suit the present situation of the Filipino people as a race and specie. KNOWING AND UNDERSTANDING AND HOW TO APPLY A LAW SHALL NO LONGER BE AN OBLIGATION OF EVERY FILIPINO BUT AS HIS BASIC NEED just like shelter, food and and clothing, REPEAT HIS BASIC NEED. In this way, teachers and students will not be burdened of the costs of engaging and maintaining a legal and technical consultants. The 1987 Constitution may no longer require a Filipino to secure a lawyer during trials because this Republic has already provided the atmosphere and infrastructure conducive and effective in LEARNING, UNDERSTANDING AND APPLYING ALL THE LAWS OF THE REPUBLIC OF THE PHILIPPINES, a basic need of every Filipino.

This is EmelinoTMaestro's dream. Please make it yours too.

.... Those who want to start a business of
(a) Tax.Accounting Bookkeepers
(b) Gov.Errand Agents

EmelinoTMaestro is offering a free franchise business to anybody who are not directly or indirectly connected with the BIR, DOF and BOC because it is not only Clarity, Care and Competency but more importantly, INTEGRITY are required to be in the above said business ventures.

Sunday, 20 September 2015

Will it be safe to say that the BIR Chief, Kim Henares, may be criminally, civilly and administratively held liable for exposing to the public, through quad-media, the income, business style, sources of income and deficiency tax liability of an alleged tax evader?

EmelinoTMaestro has a reason to believe that she may be tried for exposing an alleged tax evader.

Let ETM explain his personal conviction.

According to Section 270, National internal Revenue Code of 1997, no revenue officer, which includes Kim Henares, are permitted to divulge to the public any information and data gathered during an audit-investigation of the taxpayer’s books of accounts and other accounting records. To help some of you who are not familiar with the above-cited law, it is published hereunder, viz;

“Unlawful Divulgence of Trade Secrets. - Except as provided in Sections 6(F) and 71 of this Code and Section 26 of Republic Act No. 6388, any officer or employee of the Bureau of Internal Revenue who divulges to any person or makes known in any other manner than may be provided by law information regarding the business, income, or estate of any taxpayer, the secrets, operation, style or work, or apparatus of any manufacturer or producer, or confidential information regarding the business of any taxpayer, knowledge of which was acquired by him in the discharge of his official duties, shall, upon conviction for each act or omission, be punished by a fine of not less than Fifty thousand pesos (P50,000) but not more than One hundred thousand pesos (P100,000), or suffer imprisonment of not less than two (2) years but not more than five (5) years, or both. Any officer or employee of the Bureau of Internal Revenue who divulges or makes known in any other manner to any person other than the requesting foreign tax authority information obtained from banks and financial institutions pursuant to Section 6(F), knowledge or information acquired by him in the discharge of his official duties, shall, upon conviction, be punished by a fine of not less than Fifty thousand pesos (P50,000) but not more than One hundred thousand pesos (P100,000), or suffer imprisonment of not less than two (2) years but not more than five (5) years, or both.”

Thus, it is very clear that she divulged information that she got from the discharge of her duties.

There is also reason to believe that the BIR’s Code of Conduct was gravely abused. In this view, its provisions are provided below, viz;

“No Revenue Official or Employee shall disclose or divulge any official information or document obtained in the discharge of his / her official functions, other than those allowed by law or by the proper authority. The unauthorized discussion of revenue service operations is likewise strictly prohibited. It is similarly unlawful to divulge to any person or to make known, in any other manner than as may be provided by law, information regarding the business, income or estate of any taxpayer, the secrets, operation, style or work, or apparatus of any manufacturer or producer, or confidential information regarding the business of any taxpayer, knowledge of which was acquired by him/her in the discharge of official duties, unless otherwise authorized by law or the competent authority. Every Revenue Official or Employee is prohibited from producing and/or providing any official record, or copies thereof, to private persons and or entities, courts or other government agencies, except in compliance with a duly issued subpoena as may be allowed under existing laws and regulations, or when a clearance therefor has been obtained from the Legal Service or Legal Division, as the case may be.”

If you have any question about the actions and reactions that your got from the BIR and its revenue officers, please post it here so that if ETM has time, he will answer it.

Again, there is reason to believe that the BIR Chief and her subordinates who are directly and indirectly engaged in the violation of the laws of this Republic may be held criminally, civilly and administratively liable for disregarding the above laws.

This is ETM-personal conviction and belief.

If you need a lawyer who has INTEGRITY. CLARITY, CARE. COMPETENCE. to test her in the proper forum, ETM is much willing to refer one.

Let’s stop Harassment. Let’s stop Oppression. Let’s stop Corruption. Report or take a picture of all the revenue officers engaged and involved in illegal and irregular activities and lavish lifestyles.

EmelinoTMaestro is requesting each and everyone of you to help not him, his family or business associates but YOURSELF AND THE PERSONS BESIDE YOU WHO FOR MORE THAN A CENTURY HAD BECOME A WILLING VICTIMS OF RAPE AND COERCION. Let's unite and fight for our FREEDOM AND RIGHTS.

Corruption really sprout from the FILIPINOS' IGNORANCE OF THE LAW. Therefrom, it branches out and multiplied a thousand times, many times. To contain this contagious disability, cure those who are already inflicted and vaccinate those that are yet to be exposed. WE HAVE TO CHANGE OUR LAWS specifically and specially, Article 3, New Civil Code. IGNORANCE OF THE LAW EXCUSES NO ONE FROM COMPLIANCE THEREWITH. It must be revisited, reworded and revised to suit the present situation of the Filipino people as a race and specie. KNOWING AND UNDERSTANDING AND HOW TO APPLY A LAW SHALL NO LONGER BE AN OBLIGATION OF EVERY FILIPINO BUT AS HIS BASIC NEED just like shelter, food and and clothing, REPEAT HIS BASIC NEED. In this way, teachers and students will not be burdened of the costs of engaging and maintaining a legal and technical consultants. The 1987 Constitution may no longer require a Filipino to secure a lawyer during trials because this Republic has already provided the atmosphere and infrastructure conducive and effective in LEARNING, UNDERSTANDING AND APPLYING ALL THE LAWS OF THE REPUBLIC OF THE PHILIPPINES, a basic need of every Filipino.

This is EmelinoTMaestro's dream. Please make it yours too by Sharing. Tagging your friends and Liking this post.

.... Those who want to start a business of(a) Tax.Accounting Bookkeepers(b) Gov.Errand Agents

EmelinoTMaestro is offering a free franchise business to anybody who are not directly or indirectly connected with the BIR, DOF and BOC because it is not only Clarity, Care and Competency but more importantly, INTEGRITY are required to be in the above said business ventures.

Saturday, 19 September 2015

On September 18, 2015, EmelinoTMaestro (ETM) requested Mario to renew the registration of his vehicle at a branch of the Land Transportation Office. After getting substantially all the required documentation, Mario submitted them to a girl manning the LTO-front row. Having reviewed the filed papers, all was returned to Mario for the Confirmation Receipt (CR) was lacking. Although Mario had explained to her that it can no longer be located and offered that an Affidavit of Loss, in lieu thereof, will be submitted, she still insisted that such is a major requirement that cannot be passed upon.

Frustrated, Mario went back and surrendered all the papers to ETM. He reported that the CR should be produced in order that the renewal of his vehicle can be effected.

Furious, ETM requested Mario to get the exact name of such girl and her superior, asked for a copy of LTO's rules and regulations that relate to the renewal of a vechicle and prepare an Incident Report about what really happened so that a Criminal Complaint and Administrative Complaint for filing at the Office of the Ombudsman and Civil Service Commission, respectively may be made as soon as possible.

When Mario came back at the LTO, the said girl was nowhere to find so he approached her superior and explained his new purpose. In this instance, the said girl appeared. She saw Mario and her boss talking to one another. When she had her chance to talk to Mario, she retracted all what she said to him and then, she requested him to prepare and submit an Affidavit of Loss in lieu of the missed CR. Within an hour, ETM's application for the renewal of his vehicle's registration was released.

ETM is publishing this to be an example of what to do when confronted by the same situation irregardless what government agencies are concerned.

If these traits can be found to 90% of the revenue officers assigned to assess and collect the correct amount of taxes from us, the taxpayer. Then, they are SO WORTHY TO BE CALLED 'buwaya o lacoste'... Be mindful next time of the living words or things that you would associate to a bad revenue officer because nothing in this universe will fit his/her physical and psychological description. Nothing. The proper ADJECTIVE is yet to be invented.

EmelinoTMaestro is requesting each and everyone of you to help not him, his family or business associates but YOURSELF AND THE PERSONS BESIDE YOU WHO FOR MORE THAN A CENTURY HAD BECOME A WILLING VICTIMS OF RAPE AND COERCION. Let's unite and fight for our FREEDOM AND RIGHTS.

Corruption really sprout from the FILIPINOS' IGNORANCE OF THE LAW. Therefrom, it branches out and multiplied a thousand times, many times. To contain this contagious disability, cure those who are already inflicted and vaccinate those that are yet to be exposed. WE HAVE TO CHANGE OUR LAWS specifically and specially, Article 3, New Civil Code. IGNORANCE OF THE LAW EXCUSES NO ONE FROM COMPLIANCE THEREWITH. It must be revisited, reworded and revised to suit the present situation of the Filipino people as a race and specie. KNOWING AND UNDERSTANDING AND HOW TO APPLY A LAW SHALL NO LONGER BE AN OBLIGATION OF EVERY FILIPINO BUT AS HIS BASIC NEED just like shelter, food and and clothing, REPEAT HIS BASIC NEED. In this way, teachers and students will not be burdened of the costs of engaging and maintaining a legal and technical consultants. The 1987 Philippine Constitution may no longer require a Filipino to secure a lawyer during trials because this Republic has already provided the atmosphere and infrastructure conducive and effective in LEARNING, UNDERSTANDING AND APPLYING ALL THE LAWS OF THE REPUBLIC OF THE PHILIPPINES, a basic need of every Filipino.

This is EmelinoTMaestro's dream. Please make it yours too by Sharing, Liking and Tagging someone to this post.

.... Those who want to start a business of(a) Tax.Accounting Bookkeepers(b) Gov.Errand Agents

EmelinoTMaestro is offering a free franchise business to anybody who are not directly or indirectly connected with the BIR, DOF and BOC because it is not only Clarity, Care and Competency but more importantly, INTEGRITY are required to be in the above said business ventures.

Day in, day out and during working hours and every government working day, 4,000,000 or more taxpayers have contacted a similar disease that Isabel is suffering from, -WILLFUL BLINDNESS. In the BIR alone, some revenue officers engaged to protect and promote the national security and taxpayers' livelihood had become a MOUTH-WATERING RAPISTS.

EmelinoTMaestro is requesting each and everyone of you to help not him, his family or business associates but YOURSELF AND THE PERSONS BESIDE YOU WHO FOR MORE THAN A CENTURY HAD BECOME A WILLING VICTIMS OF RAPE AND COERCION. Let's unite and fight for our FREEDOM AND RIGHTS.

Corruption really sprout from the FILIPINOS' IGNORANCE OF THE LAW. Therefrom, it branches out and multiplied a thousand times, many times. To contain this contagious disability, cure those who are already inflicted and vaccinate those that are yet to be exposed. WE HAVE TO CHANGE OUR LAWS specifically and specially, Article 3, New Civil Code. IGNORANCE OF THE LAW EXCUSES NO ONE FROM COMPLIANCE THEREWITH. It must be revisited, reworded and revised to suit the present situation of the Filipino people as a race and specie. KNOWING AND UNDERSTANDING AND HOW TO APPLY A LAW SHALL NO LONGER BE AN OBLIGATION OF EVERY FILIPINO BUT AS HIS BASIC NEED just like shelter, food and and clothing, REPEAT HIS BASIC NEED. In this way, teachers and students will not be burdened of the costs of engaging and maintaining a legal and technical consultants. The 1987 Constitution may no longer require a Filipino to secure a lawyer during trials because this Republic has already provided the atmosphere and infrastructure conducive and effective in LEARNING, UNDERSTANDING AND APPLYING ALL THE LAWS OF THE REPUBLIC OF THE PHILIPPINES, a basic need of every Filipino. This is EmelinoTMaestro's dream. Please make it yours too by Sharing and Liking this post.

.... Those who want to start a business of
(a) Tax.Accounting Bookkeepers
(b) Gov.Errand Agents

EmelinoTMaestro is offering a free franchise business to anybody who are not directly or indirectly connected with the BIR, DOF and BOC because it is not only Clarity, Care and Competency but more importantly, INTEGRITY are required to be in the above said business ventures.

Thursday, 17 September 2015

If you know someone from the Office of the Ombudsman, kindly remind them that the Sandigang Bayan had dismissed so many criminal cases involving acts that government officials perpetuated due to FAILURE TO PROSECUTE... Six (6) years passed by but the resolution of this case is still uncertain. This is unfair for Mr. Jose Ric A Cabrera. If he is really innocent, then, a favourable verdict should be handed down now.

PLEASE HELP BY WAY OF SHARING THIS PLEA TO THE OFFICE OF THE OMBUDSMAN, DEPARTMENT OF JUSTICE, DEPARTMENT OF FINANCE, OFFICE OF THE BIR COMMISSIONER, CIVIL SERVICE COMMISSION, OFFICE OF THE PHILIPPINE PRESIDENT, AND OTHER CONCERNED OFFICES OF THIS REPUBLIC. Give him a peace of mind..

DOF seeks graft raps vs BIR chief lawyer

By Iris C. Gonzales, The Philippine Star

Posted at 10/03/2011 7:18 AM | Updated as of 10/03/2011 11:09 AM

MANILA, Philippines - The Department of Finance (DOF), through its anti-graft unit Revenue Integrity Protection Service (RIPS), has asked the Office of the Ombudsman to file administrative and criminal charges and preventively suspend Jose Ric Cabrera, the Bureau of Internal Revenue (BIR)’s chief legal counsel, for allegedly failing to disclose properties he acquired.
The DOF alleged that some of Cabrera’s properties were also disproportionate to his income.
In its complaint, RIPS charged Cabrera with violations of Republic Act 6713 or the Code of Ethical Standards for Public Officials and Employees, and RA 3019 or the Anti-Graft and Corrupt Practices Act and the Revised Penal Code.
“It is clear that the respondent has been less than forthright about his ownership of certain variable landholdings, real and personal properties, to the extent of deliberately failing to declare the existence thereof in his sworn statement of assets, liabilities and net worth (SALN),” the nine-page complaint filed last Thursday reads.
According to the investigation conducted by RIPS, Cabrera did not include in his SALN for years 2000 to 2009 “two prime real properties” in Quezon City that he and his wife, Lilly Marie, own.
The properties, according to RIPS, have an estimated value of P291,600.
Furthermore, Cabrera also had “improvements” made in one of his properties estimated to have cost around P1.9 million.
In its complaint, RIPS alleged that Cabrera did not declare this in his SALN as well as a 2004 Mitsubishi Space Gear and a 2008 Honda Sedan worth about P660,000 and P370,000, respectively.
“On this score, respondent has consistently misrepresented in his SALNs from 2000 to 2003 that he has acquired only two motor vehicles (and) only one motor vehicle from 2003 to 2009,” the RIPS complaint stated.
With a gross monthly salary of only P26,203 as of June 30, 2009, Cabrera could not have acquired the properties through his legitimate means, RIPS said.
For these reasons, RIPS charged Cabrera with perjury and falsification of documents.
“The bounden duty of public officers/employees to submit, annually, a true and detailed sworn SALN is not a mere empty formality or ceremonial gesture, but rather a cornerstone to guard against the accumulation of unexplained and/or ill-gotten wealth,” the complaint stated.
RIPS was established in 2003 “to investigate (among others) allegations of corrupt practices of officials and employees of the (DOF)... and all other agencies under (its) jurisdiction... and file appropriate cases, (if necessary).”
As of July this year, the DOF said RIPS had already filed a total of 86 cases against 126 public officials, 51 of whom were suspended while 19 were already dismissed from the service.

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Traffic, traffic and more traffic. What else is new? Someone from the BIR sighed, 'Thanks the tax evaders. Not only they polluted the air but also made the stretch of EDSA as a virtual parking lot.'

Share it or not. Let's analyse her statement. Who are the tax evaders? Why they become part of the traffic. It is WIDELY KNOWN and GENERALLY ACCEPTED AND TOLERATED that many vehicles plying around this Nation are the result of bureaucratic incompetence, negligence and nonfeasance. In the world of taxation, the BIR knew from the beginning and until now that many vehicles that are being driven by company's employees and officers are not really owned and controlled by the said company.

Like or not. This is where the tax evasion is prevalent and tolerated by the independent Certified Public Accountant who audited and vouched the correctness of a taxpayer's financial statements and the Revenue Officers assigned to conduct an examination on the said financial statements and the returns where they were attached to. These people are both required to do two things (1) GET THE LIST OF ALL THE VEHICLES BEING USED BY THE TAXPAYER, and (2) CHECK IF THESE VEHICLES ARE REGISTERED UNDER THE NAME OF THE SAID TAXPAYER. You will surprise that most of the vehicles are not under the name of the taxpayer. But, HE IS CLAIMING DEPRECIATION AND DEDUCTING ALL THE EXPENSES RELATED DIRECTLY OR INDIRECTLY IN OPERATING THE SAID VEHICLES FROM HIS GROSS INCOME. Thus, the BIR, as an institution, had failed to collect the true and correct tax from these types of taxpayers.

You can't deduct a depreciation expense from your gross income if the depreciable properties involved is not yours.

Don't bribe. It's not good for your health.
ETM can help you reduce your deficiency tax assessment. Bring them on October 24, 2015 at the Sofitel Hotel. A technology transfer on how you would benefit from removing yourself from the donor, sponsor and financier of graft and corruption in the BIR via understanding your remedies, relief and most importantly, extinguishing your obligation without the need of fixers and fear.

IMPORTANT: If you want to market this event, please do so. You will receive a 5k commission for each attendee who paid and attended it. To avoid other to claim your commission, please email the name, mobile and email address of your potential attendees as often as it is convenient to you because the basis of releasing the said commission is to the first person who emailed the said information to go@taxaccountingguru.com.

OTHER INCENTIVE: If you reached 20 or more attendees, you are entitled to a 5-day, 4-night stay at Marriot Hotel, Osaka Japan, 3 CebuPac-tickets (Manila-Osaka-Manila) and 60,000 yen pocket money. (Get your passport and Japan's Visa now)

Tuesday, 15 September 2015

NO SENATOR OR CONGRESSMAN CAN BEAT THIS.YourRegistration is via go@taxaccountingguru.com

EmelinoTMaestro read your proposal to open up the so secretive bank deposits and transactions of taxpayers with their respective banks. For the record, it is commendable and timely. Our group of Tax Accounting Bookkeepers truly support your action.

Pending the approval of your proposal by the Congressmen, Senators and the Philippine President, may we invite your attention to Revenue Regulations No. 9-2000 in which your Honourable Office required the bank-lender to collect from taxpayer-borrow the documentary stamp tax and remit the same to the BIR. The bank is prohibited to report to you who is its borrower and the basis of granting the loan and the collateral used by the borrower in securing the said loan. The bank’s report is lump-summed or all documentary stamp taxes paid by various taxpayer-borrowers were included in one account and no distinction is made to whom the documentary stamp tax came from. This idea of having the bank to be the withholding agent of the documentary stamp tax is really a good idea but, in line with our national policy that is to increase the tax-base and collection of taxes, it should be revisited. This doesn’t need the consent of the legislative branch of our government.

It is suggested that instead of the bank shall be responsible and accountable for all the documentary stamp taxes of their respective taxpayer-borrowers, it must be the taxpayer-borrow who shall be held responsible and accountable in preparing the required/revised documentary stamp tax return and the payment of the corresponding tax thereon. No bank loan shall be released without the duly signed and filed documentary stamp tax return attached to the loan agreement as a prerequisite document. Prior to this, the documentary stamp tax return should be revised to cover the amount and purposes of the loan and the specific details of the collateral used. In this view, it would be easy for the revenue officers assigned to use the networth method of audit in determining the capacity to pay taxes by a given taxpayer.

MY EXPERIENCE WITH A KNOWN AUDITING FIRMYourRegistration is via go@taxaccountingguru.com

Emelino T Maestro was asked to handle a deficiency tax assessment amounting to 167,000,000,000 pesos. Before he successfully zeroed out the said assessment, it was being handled by a very successful auditing firm who charged 200,000 pesos a day but failed to make a dent thereto for the past two years of its engagement. After the said client learned the true legal ways of handling its case (for ETM had shown it the true and correct ways of dealing with the BIR officials), it never receives, up to this moment, a single eLetter of Authority.

An average bribe money nowadays was so astronomically alarming and it ranges from 350,000 pesos to 300,000,000 pesos. As a reminder, before you hand it over to someone else, please hear the success stories of depriving a BIR official from harassing and oppressing you in order for you to succumb to its ill-mannered intention.

Another story is that ETM was engaged by a tax consultant as a shadow consultant. In other words, he will remain unknown to his client but share the fruits with such consultant. Before this consultant was hired, the assigned revenue officers did not waste a day in calling annoyingly the top management as if their work is being delayed by such top brasses. But, after the said consultant entered into the picture and all the previously hired auditing firm and law firm exited the picture, the same revenue officers disappeared and didn't want to bother anymore the said corporate officials. Literally, the cases were abandoned.. On its third year of dormancy, this client of him engaged a very known and powerful law firm to handle the same case. Radical, isn't it? The cases are not moving (stalemate) but they wanted such cases to resurface again (Nami-miss na siguro ang sakit na ulo at bulsa)..The suggestion of this law firm is to bring these cases to the Court of Tax Appeals... Wow! ETM will never recommend it... because its too expensive and the final decision of the CTA forms part of the law of this Republic. If you want to really, really know the secrets in doing so and avoiding the consequences of such lawyers' suggestions, please attend the October 24, 2015, 1-5 pm event... Bring your deficiency tax assessment. And, by using the laws of the Republic and the legal procedures in the BIR level, it is perceived to be lowered to the lowest amount possible.

IMPORTANT: If you want to market this event, please do so. You will receive a 5k commission for each attendee who paid and attended it. To avoid other to claim your commission, please email the name, mobile and email address of your potential attendees as often as it is convenient to you because the basis of releasing the said commission is to the first person who emailed the said information to go@taxaccountingguru.com.OTHER INCENTIVE: If you reached 20 or more attendees, you are entitled to a 5-day, 4-night stay at Marriot Hotel, Osaka Japan, 3 CebuPac-tickets (Manila-Osaka-Manila) and 60,000 yen pocket money. (Get your passport and Japan's Visa now)

Free SUCCESSFUL TAX PRACTICE BOOK to LIKERS or SHARERS whose names will be raffled off on September 30, 2015. The book may be picked up within 30 days from receipt of the PM-advisory. Else, it will be donated to schools' library. Join now...

ETM Tax Agent OfficeUnit 419 Corporate 101Mother Ignacia, Quezon City

"Because Ignorance is the Most Expensive Lifestyle"For the record, we don't bribe. You too must experience the feeling of honesty.

When a BIR official says 'WE WILL INSTITUTE TAX MEASURES THAT THE TAX CODE PROVIDES.", what he really means is...YourRegistration is via go@taxaccountingguru.com

Your client had decided to discontinue her business. She requested you to act on her behalf. However, after filing the necessary documentation, you received a letter from the Revenue District Officer (now he is called, District Officer, and his letter is presented hereunder) that your clients failed to pay certain taxes, file certain returns, schedules and statements. Furthermore, he required your client to pay the penalties appurtenant thereto. Else, a legal threat as EmelinoTMaestro supplied above will be a reality.What would you do?

If you will SHARE this on your own Facebook account, the answer will be provided to you via PM, free of charge. Only those who share this on or before September 21, 2015 are qualify to get it.

MY EXPERIENCE WITH A KNOWN AUDITING FIRM
YourRegistration is via go@taxaccountingguru.com
Emelino T Maestro was asked to handle a deficiency tax assessment amounting to 167,000,000,000 pesos. Before he successfully zeroed out the said assessment, it was being handled by a very successful auditing firm who charged 200,000 pesos a day but failed to make a dent thereto for the past two years of its engagement. After the said client learned the true legal ways of handling its case (for ETM had shown it the true and correct ways of dealing with the BIR officials), it never receives, up to this moment, a single eLetter of Authority.

An average bribe money nowadays was so astronomically alarming and it ranges from 350,000 pesos to 300,000,000 pesos. As a reminder, before you hand it over to someone else, please hear the success stories of depriving a BIR official from harassing and oppressing you in order for you to succumb to its ill-mannered intention.

Another story is that ETM was engaged by a tax consultant as a shadow consultant. In other words, he will remain unknown to his client but share the fruits with such consultant. Before this consultant was hired, the assigned revenue officers did not waste a day in calling annoyingly the top management as if their work is being delayed by such top brasses. But, after the said consultant entered into the picture and all the previously hired auditing firm and law firm exited the picture, the same revenue officers disappeared and didn't want to bother anymore the said corporate officials. Literally, the cases were abandoned.. On its third year of dormancy, this client of him engaged a very known and powerful law firm to handle the same case. Radical, isn't it? The cases are not moving (stalemate) but they wanted such cases to resurface again (Nami-miss na siguro ang sakit na ulo at bulsa)..The suggestion of this law firm is to bring these cases to the Court of Tax Appeals... Wow! ETM will never recommend it... because its too expensive and the final decision of the CTA forms part of the law of this Republic. If you want to really, really know the secrets in doing so and avoiding the consequences of such lawyers' suggestions, please attend the October 24, 2015, 1-5 pm event... Bring your deficiency tax assessment. And, by using the laws of the Republic and the legal procedures in the BIR level, it is perceived to be lowered to the lowest amount possible.

IMPORTANT: If you want to market this event, please do so. You will receive a 5k commission for each attendee who paid and attended it. To avoid other to claim your commission, please email the name, mobile and email address of your potential attendees as often as it is convenient to you because the basis of releasing the said commission is to the first person who emailed the said information to go@taxaccountingguru.com.
OTHER INCENTIVE: If you reached 20 or more attendees, you are entitled to a 5-day, 4-night stay at Marriot Hotel, Osaka Japan, 3 CebuPac-tickets (Manila-Osaka-Manila) and 60,000 yen pocket money. (Get your passport and Japan's Visa now)

Free SUCCESSFUL TAX PRACTICE BOOK to LIKERS or SHARERS whose names will be raffled off on September 30, 2015. The book may be picked up within 30 days from receipt of the PM-advisory. Else, it will be donated to schools' library. Join now...

Monday, 7 September 2015

From the letter of the BIR Chief Kim Henares to EmelinoTMaestro, it can be read and understood that she allowed you to use the generally accepted accounting principles or the Philippine Financial Reporting Standards in preparing your financial statements but for taxation purposes, the same principles and standards can't be used because she admitted that you need to reconcile them to the tax accounting rules. And, in the case of disparity, the TAX ACCOUNTING RULES shall prevail over them. THIS IS SO CUMBERSOME for you because you should be so competent not only to the said principles and standards but most tiring, to the tax accounting rules. THINK ABOUT THE HARDSHIP in reconciling the tax accounting rules to the financial accounting and vice versa, Not only it will eat much of your time and effort but most importantly, it is so costly and unnecessary.

MY EXPERIENCE WITH A SUCCESSFUL AUDITING FIRM

Emelino T Maestro was asked to handle a deficiency tax assessment amounting to 167,000,000,000 pesos. Before he successfully zeroed out the said assessment, it was being handled by a very successful auditing firm who charged 200,000 pesos a day but failed to make a dent thereto for the past two years of its engagement. After the said client learned the true legal ways of handling its case (for ETM had shown it the true and correct ways of dealing with the BIR officials), it never received, up to this moment, a single eLetter of Authority.

An average bribe money nowadays is so astronomically alarming and it ranges from 350,000 pesos to 300,000,000 pesos. As a reminder, before you hand it over to someone else, please hear the success stories of depriving a BIR official from harassing and oppressing you in order for you to succumb to his ill-mannered intention.

Another story is that ETM was engaged by a tax consultant as a shadow consultant. In other words, ETM will remain unknown to his client but shared with his fruits. Before this consultant was hired, the assigned revenue officers did not waste a day in calling annoyingly the top management as if their work is being delayed by such top brasses. But, after the said consultant entered into the picture and all the previously hired auditing firm and law firm exited the picture, the same revenue officers disappeared and didn't bother anymore the said corporate officials. Literally, the cases were abandoned.. On the third year of dormancy, his client engaged a very known and powerful law firm to handle the same case. Radical, isn't it? The cases are not moving (stalemate) but it wanted such cases to resurface again (Nami-miss na siguro ang sakit ng ulo at bulsa)..The suggestion of this law firm is to bring these cases to the Court of Tax Appeals... Wow! ETM will never suggest it, too expensive and the final decision of the CTA forms part of the law of this Republic. If you want to really, really know the secrets of this law firm and other auditing firms. please attend the FREE TAX TRAINING EVENTS OF ETM.

IMPORTANT: If you want to market this event, please do so. You will receive a 5k commission for each attendee who paid and attended it. To avoid other to claim your commission, please email the name, mobile and email address of your potential attendees as often as it is convenient to you because the basis of releasing the said commission is to the first person who emailed the said information to go@taxaccountingguru.com.

OTHER INCENTIVE: If you reached the required attendees, you are entitled to a 5-day, 4-night stay at Marriot Hotel, Osaka Japan, 3 CebuPac-tickets (Manila-Osaka-Manila) and 60,000 yen pocket money. (Get your passport and Japan's Visa now)

ETM Tax Agent Office

Unit 419 Corporate 101

Mother Ignacia, Quezon City

0998 979 3922/0922 801 0922

"Because Ignorance is the Most Expensive Lifestyle” For the record, we don't bribe. You too must experience the feeling of honesty.